tailieunhanh - Lecture Accounting information systems (9th edition): Chapter 2 - Marshall B. Romney, Paul John Steinbart

Chapter 2 - Overview of business processes. The goal is for you to learn: Explain the three basic functions performed by an accounting information system (AIS), describe the documents and procedures used in an AIS to collect and process transaction data, discuss the types of information that can be provided by an AIS, describe the basic internal control objectives of an AIS and explain how they are accomplished. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Overview of Business Processes Chapter 2 Learning Objectives Explain the three basic functions performed by an accounting information system (AIS). Describe the documents and procedures used in an AIS to collect and process transaction data. Discuss the types of information that can be provided by an AIS. Describe the basic internal control objectives of an AIS and explain how they are accomplished. 2- Introduction: S&S, Inc. The grand opening of S&S is two weeks away. Scott and Susan recognize that they need qualified accounting help and have hired a full-time accountant, Ashton Fleming. Ashton is responsible for creating an accounting information system (AIS). 2- Introduction: S&S, Inc. What questions does Ashton ask himself? How am I going to organize things? Where do I start? What information does S&S need in order to operate effectively? How can that information be provided? 2- . | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Overview of Business Processes Chapter 2 Learning Objectives Explain the three basic functions performed by an accounting information system (AIS). Describe the documents and procedures used in an AIS to collect and process transaction data. Discuss the types of information that can be provided by an AIS. Describe the basic internal control objectives of an AIS and explain how they are accomplished. 2- Introduction: S&S, Inc. The grand opening of S&S is two weeks away. Scott and Susan recognize that they need qualified accounting help and have hired a full-time accountant, Ashton Fleming. Ashton is responsible for creating an accounting information system (AIS). 2- Introduction: S&S, Inc. What questions does Ashton ask himself? How am I going to organize things? Where do I start? What information does S&S need in order to operate effectively? How can that information be provided? 2- Introduction: S&S, Inc. How am I going to collect and process data about all the types of transactions that S&S will engage in? How do I organize all the data that will be collected? How should I design the AIS so that the information provided is reliable and accurate? 2- Learning Objective 1 Explain the three basic functions an accounting information system (AIS) performs. 2- Introduction This chapter provides an overview of how an AIS can perform its three basic functions : To collect and store data about the organization’s business activities and transactions efficiently and effectively To provide information useful for decision making To provide adequate controls to ensure that data are recorded and processed accurately 2- Introduction This chapter will examine: Basic types of business activities in which an organization engages Key decisions that must be considered when managing those activities Information needed to make those decisions 2- Introduction This chapter: .